Commercial point is the place where commerce is established and its value is related to factors such as: visibility, access, flow of people, security, among others. The valuation of this asset is carried out through the comparative method of market data, when similar commercial points are researched and the values are adjusted through inferential statistics. Mynarski appraisers master this process….Read more

The evaluation of historic properties considers the uniqueness and memory to be preserved. Historic properties are generally listed by the historical heritage and have restrictions and limitations on use. Replacement cost is a suitable method for evaluation, but HaBu (Highest and Best Use) and unnecessary reproductions should be noted. Income is also suitable and can be estimated by permitted use….Read more

Civil and military aircraft are appraised through traditional appraisal methods when their characteristics are observed, such as: model and serial number, age, flight hours, number of cycles, time of use of accessories and engines, software, modernization (avionics), real time precision, weather information, connectivity, damage history (types and repairs), settings, modifications and remodeling….Read more

These operations have different treatments depending on the type of operation. Purchases and sales of tangible and intangible assets normally exclude liabilities, cash and receivables. In purchases and sales of shares, the buyer assumes all recorded and unrecorded credits and liabilities and there are usually guarantees for future liabilities. In merger operations, all parties assume all registered and unregistered credits and debits and, if there is a fair and equitable exchange of shares, there will be no taxation. These are some examples of operations where appraisers can help define values and which operations are most profitable….Read more

Biological asset is everything that is born, grows and dies. What is generated by them is considered agricultural product. The valuation considers the various characteristics of these assets, which may or may not be perennial, have cycles, require food or inputs, allow cuts or extraction and depend on climate, water and the environment. The economic method is the most used for valuation and the revenues, costs, expenses and risks involved in the operation are analyzed. It is important to point out that biological assets that we have control over production are subject to corporate accounting recognition, and biological assets found…Read more